Written Exercise

50. 1. Close the following account and reopen it for October:

2. The following is an account for the month of March, 1908. Close it and make the first entry for April.

Written Exercise

51. Make the rulings for the following accounts and make up and close the accounts:

1. Briggs Thomas's debits are for: Goods bought Jan. 1, $762.87; Jan. 8, $922.87; Jan. 15, $46.13.

His credits are for: Cash paid Jan. 10, $1208.23; Jan. 15, $163.55.

2. Edward Homer & Co.'s debits are for: March 31, railroad fares, $48.75; coach fares, $2.25; livery charges, $6.88; hotel charges, $57.60; laundry, $3.63; expressage, $.45; porter, $1.90.

Their credits are for: Cash, Mar. 1, $50; Mar. 15, $30; Mar. 25, $25.

3. Freeman Holbrook's debits are for purchases: May 1, 1 table, $4.50; 1 chair, $1.38; May 16, 1 hat tree, $8.34; 1 lounge, $18.75; 1 towel rack, $0.88; 1 ice chest, $12.50; crating, $5.60.

His credits are for: Cash, May 25, $15; May 30, $15.

4. Blair, Blake & Co.'s debits for freight charges are: Jan. 5, flour, $96.75; Jan. 24, flour, $168.75; Jan. 31, oats, $36.32; Feb. 8, corn, $7.04; Feb. 20, potatoes, $16.30; Feb. 24, carriage, $3.20; horse, $17.

Their credits are for: Balance, Jan. 1, $15.80; cash, Feb. 3, $200; Feb. 24, $150.

5. A household expense account has "expenses," i.e. money paid out, called credits: Jan. 31, $109.39; Feb. 28, $82.83; Mar. 31, $123.42; Apr. 30, $121.67; May 31, $127.44; June 30, $101.51.

It has cash received called debits: Jan. 1, $125; Feb. 1, $122; April 1, $118; April 15, $50; May 1, $116; May 20, $95; June 1, $110.

Written Exercise

52. 1. Find the total number of acres of the free lands of the United States open to settlement in 1908, which were as follows:

2. Figure up the total of the scores in this bowling tournament, held at S.:

Which team won, and by how much?

3. The average monthly fire loss for 10 months of a certain year in the United States and Canada was $41,446,000; for the single month of October it was $13,872,000. How much greater was the average?

4. The value of the imports into the United States one year was $1,194,341,792 and of the exports $1,860,773,346. By how much did the latter exceed the former?

Written Exercise

53. 1. In 1845 the amount of copper produced in the United States was 200,000 lb. In 1907 the amount produced was 879,241,766 lb. What was the increase in the copper output during the interval?

2. In 1906 the copper output of the United States exceeded that of 1907 by 38,378,234 lb. What was the amount for 1906?

3. The value of the United States' output of precious stones for one year was as follows: sapphire, $125,000; turquoise, $65,000; tourmaline, $50,000; peridot, $10,000; crystal quartz, $10,000; miscellaneous stones, $10,100; aquamarine, $6000; Kunzite, $5000; gold quartz, $5000; chrysoprase, $5000; silicified wood, $5000; garnet, $5000; smoky quartz, $3000; chlorastrolite, $3000; amethyst, $2000; agate, $2000; pyrite, $2000; malachite, $2000; anthracite, $2000; catlinite, $2000; moss agate, $1500; beryl, $1000; rose quartz, $1000; arrow points, $1000; Amazon stone, $1000; topaz, $500; utahlite, $500; mesolite, $500; fossil coral, $250. Find the total value.

4. An ordinary passenger car weighs 90,000 lb. A Pullman sleeper weighs approximately 160,000 lb. Find the sum and difference of their weights.

5. The cost of living for the average American wageearning family was recently estimated as was recently estimated as follows: food, $326.90; clothing, $107.91; rent, $99.53; fuel and light, $40.34; furniture and utensils, $26.28; tobacco and liquors, $40.36; sickness and death, $20.52; amusements and vacations, $12.30; charity and religion, $9.99; books and newspapers, $8.38. Find the average total.

6. If the surplus earnings averaged $58.65, what was the average income?

Written Exercise

54. In the city of F. the vote for mayor by wards was:

1. Which candidate was elected? How much did his vote exceed that of the next highest candidate? How much did it exceed the vote of the lowest candidate?

2. The National Fire Insurance Company of Hartford, Conn., issued the following statement of assets and liabilities, Jan. 1907 :

Assets, $7,076,852.54. Liabilities, $ 7,077,152.45.

Find the difference between the assets and liabilities.

3. In the St. John river basin in Maine it was estimated that there were standing, one year, 6,942,000,000 ft. of spruce timber, 427,000,000 ft. of pine, and 1,830,000,000 ft. of cedar. What was the total estimate? How much did the estimated cedar exceed the estimated pine?

4. The receipts of the U. S. post office at A. for one quarter were $26,623.82 against $ 20,030.56 for the corresponding quarter of the year preceding. What was the increase?

5. The registry business of the A. post office for six months amounted to 12,157 pieces, against 9880 pieces for the corresponding six months of the year preceding. What was the difference?